First Nations Tax Commission Commission de la fiscalité des premières nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Tobique First Nation in the Province of New Brunswick, Tobique Annual Rates Law, 2017 Dated at Fredericton, New Brunswick the 28th day of June, 2017. On behalf of the First Nations Tax Commission C.T. (Mann • - Chief Commissioner 'W; F 1i ations Tax Commission ,_,~
TOBIQUE ANNUAL RATES LAW, 2017 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve; B. The council of the First Nation has made a property assessment law and a property taxation law; and C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands, interests or rights in the reserve; NOW THEREFORE the Council of Tobique duly enacts as follows: 1. This Law may be cited as the Tobique Annual Rates Law, 2017. 2. In this Law: "Act" means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act; "Assessment Law" means the Tobique Property Assessment Law, 2016; "First Nation" means the Tobique First Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; "taxable property" means property in a reserve that is subject to taxation under a property taxation law; and "Taxation Law" means the Tobique Property Taxation Law, 2016. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2017 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class. 4. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) for the taxation year. 5. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law. 6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise. 7. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives. 8. The Schedule attached to this Law forms part of and is an integral part of this Law. 9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. 1
THIS LAW IS HEREBY DULY ENACTED by Council on the 16th day of June 2017, at Tobique First Nation, in the Province of New Brunswick. A quorum of Council consists of five (5) members of Council. Ch' Councillor Edwin Bernard C uncillor J es Bernard Cou 4 illor Julii1 Moulton Councillor Richard Moulton Counci for Ryan Moulton Councillor Leonard Nicholas Thh A- Councillor Kim Pe CounciilLi Tina Martin-Perley ncillor Shane Perley-Dutcher Councillor Jasmine Pirie 2
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